here is an article from Battery University
How to Prolong Lithium-based Batteries - Battery University
a few key points are,
"If at all possible, avoid full discharges and charge the battery more often between uses"
"Partial discharge on Li-ion is fine; there is no memory and the battery does not need periodic full discharge cycles to prolong life"
"other than to calibrate the fuel gauge on a smart battery once in a while" if you read on, a full discharge is considered to be 10% not 0%, thats because running it down past 10% is not good for the battery. furthermore, your not actually resetting the battery your resetting the phone battery stats, which i have been told by developers, reset every time you reboot the phone.
so this part of the article no longer applies due to advancements in software.